Wrong credit availed in Excise how to reverse the same in GST?

[Yatin Bhopi]

We have wrongly availed excise duty credit in the month of May 2017 and same has been reflected in May 17 ER-1. now we want to reverse the wrong credit.

I tried to reverse the credit in GSTR-3B in table 4, under column B, ITC reversed 2) Others. I inserted reversible amount in CGST column (since Trans Credit pertaining to excise and service tax had been reflected in CGST. but when I input figure in CGST, portal automatically posting the same figure in SGST column and not allowing to delete figures in SGST due to this reversible figure is getting dabbled.

Please let me know whether it is correct to reverse the excise duty credit in said column? if not please let me know correct method for reversing excise duty in current regime

AI Summary

Reversal of wrongly availed excise credit requires using the prescribed reversal utility and payment via designated PMT form with interest.
Circular 42/2018 indicates a utility is being developed to reverse disputed or wrongly carried forward ITC, posting the liability for erstwhile excise/service tax to the CGST account so payment can be made. The correct mechanism is to record the reversal/payment through the Electronic Liability Ledger/Part II of the PMT payment structure; ad hoc entries in GSTR 3B CGST/SGST or the IGST column are improper. Any unpaid reversal should be discharged with interest.